,i  #aae? ,,congress  #b;d ,session  ,h4
 ,r4 #eahc  ,,9 ,,! ,,h\se ,,(          
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 ,mr4 ,soto1 & ,mr4 ,k+ ( ,new ,york7   
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to apply ! rules relat$ to
 ! treatm5t ( c]ta9 qualifi$ film &     
television & live !atrical productions  
to ,pu]to ,rico4  #a4 ,%ort title ,?is  
,act may be cit$ z ! ,pu]to ,rico ,film1
 ,television1 & ,!atre ,production ,act 
( #bjah4  #b4 ,application ( rules =    
c]ta9 qualifi$ film & television & live 
!atrical productions to ,pu]to ,rico    
7a7 ,inclusion ( ,pu]to ,rico ,section  
#aha7;d77#c77;,a7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by ins]t+        
7includ+ ,pu]to ,rico7 aft] ,unit$      
,/ates4  7b7 ,ext5sion = ,pu]to ,rico   
,section #aha7;g7 ( su* ,code is am5d$  
to read z foll[s3  7g7 ,t]m9ation  7#a7 
,unit$ ,/ates o!r ?an ,pu]to ,rico ,9 ! 

case ( any production comm5c+ aft]      
,decemb] #ca1 #bjag1 subsection         
7d77#c77;,a7 %all be appli$ by sub/itut+
 ,pu]to ,rico = ,unit$ ,/ates 7includ+  
,pu]to ,rico74  7#b7 ,f9al t]m9ation    
,?is section %all n apply to productions
 comm5c+ aft] ,decemb] #ca1 #bjba4  4   
7c7 ,effective date  7#a7 ,9 g5]al ,!   
am5dm5t made by subsection 7a7 %all     
apply to productions comm5c+ aft]       
,decemb] #ca1 #bjaf4  7#b7 ,ext5sion =  
,pu]to ,rico ,! am5dm5t made by         
subsection 7b7 %all apply to productions
 comm5c+ aft] ,decemb] #ca1 #bjag4